Dunnington Motor Care Limited Filleted Accounts Cover
Dunnington Motor Care Limited
Company No. 10822460
Information for Filing with The Registrar
30 June 2023
Dunnington Motor Care Limited Directors Report Registrar
The Directors present their report and the accounts for the year ended 30 June 2023.
Principal activities
The principal activity of the company during the year under review was Motor care.
Directors
The Directors who served at any time during the year were as follows:
G. Brooks
S. Brooks
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
G. Brooks
Director
21 February 2024
Dunnington Motor Care Limited Balance Sheet Registrar
at
30 June 2023
Company No.
10822460
Notes
2023
2022
£
£
Fixed assets
Tangible assets
4
65,54161,633
65,54161,633
Current assets
Stocks
5
2,2002,200
Debtors
6
26,76819,959
Cash at bank and in hand
14,85129,776
43,81951,935
Creditors: Amount falling due within one year
7
(86,828)
(78,102)
Net current liabilities
(43,009)
(26,167)
Total assets less current liabilities
22,53235,466
Creditors: Amounts falling due after more than one year
8
(20,924)
(30,921)
Net assets
1,6084,545
Capital and reserves
Called up share capital
100100
Profit and loss account
9
1,5084,445
Total equity
1,6084,545
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 21 February 2024 and signed on its behalf by:
G. Brooks
Director
21 February 2024
Dunnington Motor Care Limited Notes to the Accounts Registrar
for the year ended 30 June 2023
1
General information
Dunnington Motor Care Limited is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 10822460
Its registered office is:
Unit 2b
Old Station Yard
York
YO19 5EP
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is generated from the rendering of services. Turnover is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of turnover can be measured reliably
- it is probable that the company will receive the consideration due under the contract
- the stage of completion of the contract at the end of the reporting period can be measured
reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Plant and machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Furniture, fittings and equipment
25% Reducing Balance
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.

When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of inventories recognised as an expense in the period in which the reversal occurs.

Work in progress is reflected in the accounts on a contract by contract basis by recording revenue and related costs as contract activity progresses.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Leased assets
Where the company enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to the Company are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in profit or loss, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy above).

Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term.

In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2023
2022
Number
Number
The average monthly number of employees (including directors) during the year was:
89
4
Tangible fixed assets
Land and buildings
Plant and machinery
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
£
£
Cost or revaluation
At 1 July 2022
50,00045,10222,4951,737119,334
Additions
--7,0002,0889,088
At 30 June 2023
50,00045,10229,4953,825128,422
Depreciation
At 1 July 2022
-40,18516,4461,07057,701
Charge for the year
-1,2293,2626895,180
At 30 June 2023
-41,41419,7081,75962,881
Net book values
At 30 June 2023
50,0003,6889,7872,06665,541
At 30 June 2022
50,000
4,917
6,049
667
61,633
5
Stocks
2023
2022
£
£
Finished goods
2,2002,200
2,2002,200
6
Debtors
2023
2022
£
£
Trade debtors
19,97913,740
Prepayments and accrued income
6,7896,219
26,76819,959
7
Creditors:
amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
9,9989,998
Trade creditors
40,45835,235
Taxes and social security
36,315
32,777
Loans from directors
5792
86,82878,102
8
Creditors:
amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
20,92430,921
20,92430,921
9
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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